Required information DELRAY MFG Schedule of Cost of Goods Manufactured For Year Ended December 31, 2017 The following selected account balances are provided for Delray Mfg Direct materials Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 Finished goods inventory, Dec. 31, 2016 Raw materials purchases Direct labor Factory computer supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2017 Work in process inventory, Dec. 31, 2017 Finished goods inventory, Dec. 31, 2017 $ 1,389,000 35,000 55,100 63,600 180,300 247,000 21,400 51,000 5,250 58,000 81,000 144,000 48,500 42,900 71,600 Raw materials available for use Less: Raw materials inventory, December 31, 2016 Direct materials used actory overhead Total factory overhead costs Total manufacturing costs